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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503)
Chapter 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109)
Section 26-34-103 - Liability of executor or administrator
Universal Citation:
AR Code § 26-34-103 (2023)
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The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.
Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.
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